We're dividing 91271192 by 940 
We want to figure out the number of times 91271192 can be divided by 940.

Let's proceed to step 1:
9 divided by 940 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (1) of the dividend behind the 9 and repeat the process: 91 / 940

Step 2:
When dividing 91 by 940, we get 0 with a remainder of 91.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 91 to get 91.
Take the next digit (2) from the dividend and append it to 91, then repeat: 912 / 940

Step 3:
940 can be fit into 912 0 times, resulting in a remainder of 912.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 912 to get 912.
Include the next digit (7) from the dividend after 912, then repeat: 9127 / 940

Let's proceed to step 4:
If we divide 9127 by 940, we get 9 and a remainder of 667.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 8460 from 9127, we get 667.
Fetch the next digit (1) from the dividend, attach it to 667 and continue: 6671 / 940

Moving on to step 5:
940 goes into 6671 7 times with a remainder of 91.
Record the quotient 7 as the next digit in the result. 
Result so far: 97.0
If we take 6580 away from 6671, we end up with 91.
Bring next digit (1) of the dividend behind the 91 and repeat the process: 911 / 940

On to step 6:
911 divided by 940 is 0 with a remainder of 911.
Record the quotient 0 as the next digit in the result. 
Result so far: 970.0
Deduct 0 from 911 and we're left with 911.
Fetch the next digit (9) from the dividend, attach it to 911 and continue: 9119 / 940

Step 7:
9119 divided by 940 is 9 with a remainder of 659.
The next digit of our result is 9. 
Result so far: 9709.0
If we subtract 8460 from 9119, we get 659.
Bring next digit (2) of the dividend behind the 659 and repeat the process: 6592 / 940

On to step 8:
940 goes into 6592 7 times with a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 97097.0
Subtract 6580 from 6592 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
120 divided by 940 is 0 with a remainder of 120.
The next digit of our result is 0. 
Result so far: 97097.0
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 10:
940 goes into 1200 1 times with a remainder of 260.
Record the quotient 1 as the next digit in the result. 
Result so far: 97097.01
If we subtract 940 from 1200, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 11:
940 goes into 2600 2 times with a remainder of 720.
Use 2 as the next digit of our solution. 
Result so far: 97097.012
The remainder is 720 after subtracting 1880 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Moving on to step 12:
The number 940 fits into 7200 7 times, leaving a remainder of 620.
Put 7 as the next digit of the answer. 
Result so far: 97097.0127
Subtract 6580 from 7200 to get 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Step 13:
When dividing 6200 by 940, we get 6 with a remainder of 560.
Use 6 as the next digit of our solution. 
Result so far: 97097.01276
Subtracting 5640 from 6200 leaves us with 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Moving on to step 14:
5600 divided by 940 is 5 with a remainder of 900.
Write down 5 as next digit of the result. 
Result so far: 97097.012765
Subtract 4700 from 5600 to get 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9000, and continue the process.

On to step 15:
940 can be fit into 9000 9 times, resulting in a remainder of 540.
Write down 9 as next digit of the result. 
Result so far: 97097.0127659
Subtracting 8460 from 9000 leaves us with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

On to step 16:
If we divide 5400 by 940, we get 5 and a remainder of 700.
Write down 5 as next digit of the result. 
Result so far: 97097.01276595
Deduct 4700 from 5400 and we're left with 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

In conclusion, the division gives 97097.01276595 with a balance of 7e-07.